Drought-sale tax flag: Oglala Lakota County, SD
Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides program eligibility; the IRS and your preparer decide the tax side.
Is the Oglala Lakota County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Oglala Lakota County, SD, Cherry County, NE, Dawes County, NE, Sheridan County, NE, Bennett County, SD, Custer County, SD, Fall River County, SD, Jackson County, SD, Pennington County, SD.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Oglala Lakota County, SD, Cherry County, NE, Dawes County, NE, Sheridan County, NE, Bennett County, SD, Custer County, SD, Fall River County, SD, Jackson County, SD, Pennington County, SD | No |
| Aug 31, 2025 | Notice 2025-52 | Oglala Lakota County, SD, Cherry County, NE, Dawes County, NE, Sheridan County, NE, Bennett County, SD, Custer County, SD, Fall River County, SD, Jackson County, SD, Pennington County, SD | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Oglala Lakota County, SD, Cherry County, NE, Dawes County, NE, Sheridan County, NE, Bennett County, SD, Custer County, SD, Fall River County, SD, Pennington County, SD | Not so far through Nov 15, 2026 |
What a "No" means (Notice 2006-82): if your 4-year §1033(e) replacement period was set to end in that year, it is extended until the end of your first tax year ending after a drought-free year for the region. Drought Monitor map archive.
USDA disaster designations naming Oglala Lakota County since Apr 9, 2025: S6225 (drought-fast track, primary, Apr 29, 2026); S6191 (drought-fast track, contiguous, Apr 15, 2026); S6009 (drought-fast track, contiguous, Jun 9, 2025); S5972 (drought-fast track, primary, Apr 21, 2025); S5962 (drought-fast track, contiguous, Apr 9, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
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Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides eligibility. Sources: IRS notices linked above, U.S. Drought Monitor, Census county adjacency, USDA FSA designations.